Please advice

[SUSHIL SOMAWANSHI]

Dear Sir,

We debited excise duty form Cenvat ,EDN Cess & SHE Cess. But now we don’t have enough balance in EDN cess & SHE cess. So please advice me can I utilise Cenvat basic excise duty, Edn Cess & She Cess

Thanks & Regards,

Sushil

AI Summary

Cenvat credit limitation: cannot be used to pay education or higher education cess; cess must be paid by cash deposit.
Cenvat credit of basic excise duty cannot be utilised to pay education cess or higher education cess; where cess-specific cenvat balances are insufficient the required cess must be deposited in cash via the prescribed GAR challan procedure. A tribunal ruling affirmed that cenvat utilisation is restricted to matching cess credits to cess liabilities and disallowed use of basic-duty credit for cess, rejecting refund claims based on such utilisation.